Should employee salary go under as a liability or owner's equity?

Question

For class I need to make T-Accounts and I am not sure what employee salary falls under.

Answer 1

Employee salary is an expense.

If it's Employee salary - payable (held over for the next year etc.), it's a liability.

Answer 2

Its been a while, but it seems to me salaries are an income statement line, while liabilities/equity are balance sheet areas.

Answer 3

Neither